The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Organizational culture is subject of a great debate nowadays and there is especially three schools which affairs its nature of reality; modernism, symbolism and postmodernism. This thesis is built upon a case study about the organization Idé & KunskapsCentrum, which experience various cultural issues. Observations made during visits in the organization environment forms the ground on which discussions about different perspectives are made regarding organizational culture.The thesis describes and investigates the subject of organizational culture and its relationship to human behavior in organizations. Furthermore, I discuss and analyze organizational culture from the three different perspectives, in order to present a critical view on the subject for the reader.The thesis is based upon a case study about the organization Idé & KunskapsCentrum. A qualitative research method has been conducted with data collected especially from an ethnographic study, but also via semi-structured interviews.

This study aims to investigate how federations manage to balance the economies of scale through collaboration and autonomy. This is done through a case study on Länsförsäkringar. The lack of modern research on federations makes the federative structure an interesting field of study. Previous research has shown a general perception that an increased pressure on efficiency and economies of scale creates a stronger common unit that eventually creates an imbalance in the federation. It is therefore interesting to look at the balance, which exists between the member units and the common unit of a federation.

The aim of this study is to examine Turkish nationalism in order to find what factors that play a part in Turkey's inability to confess and discuss such events as the Armenian Genocide, which took place between the years of 1915.-1923, by the fall of the Ottoman Empire. The factors found and examined closely are collective memory and the use of history. The paper is a case study of Turkey with a theoretical approach, trying to apply theories of nationalism, collective memory and history-writing on Turkish nationalism, in order to find an answer to how these factors stands in the way of reconciliation.Conclusions are that Turkey as a nation is stuck in a romanticization and glorification of the time of their founding leader, Atatürk, and the thought of the pure, homogenous Turkishness. This makes the nation incapable of discussing and accepting what others in this case acknowledges as historical facts. The taboo-making of these matters makes reconciliation today not possible..

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

This paper is a quantitative case study named Outdoor recreation of urban areas viewed through a gender perspective. The intention of this paper is, by studying gender pattern in outdoor recreation practices in Gothenburg, to describe gender patterns in outdoor recreation of Swedish urban areas. This subject is important to study because of the practices of outdoor recreation forward public health. Today many people suffer from diseases caused by stress and too little exercise, which could be prevented if they practiced outdoor recreation. Not everyone has the same possibility to practice outdoor recreation because of the inequalities between women and men.

We are daily using the public space to move throughout the city. The public space is an important part of our city and it?s where a lot of social activities occur and a lot of different events take place. The outdoor environment in the city should offer the residents nice and varying places for staying. In this essay I will try to understand how the physical environment works and how people moves and behave in the public space.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

This essay is about the tactical basic principles as they are mentioned in the Swedish Doctrine for land based operations (2005) and the German side during the battle of Verdun 1916. The purpose of this essay is to clarify whether the used doctrine is appropriate to use on future attrition battles.        This is done by a case study of the German side during the battle ofVerdun. In this case study indicators of the basic principles are then identified and analysed with the starting point at the two questions that the essay is based around. The essay starts with an introduction where above is attended, in the second part the basic principles, the background to the battle and the battle itself is described. Finally the tactical basic principles are analysed and discussed based on the questions that the essay is based on.In the analysis and the discussion the conclusion is drawn that the tactical basic principles were present on the German side during the battle of Verdun and that they are of a general character and may be applied on both attrition warfare of 1916 and modern battles of attrition..

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The purpose of this essay is to investigate the policy proposal The right to Challenge (utmaningsrätt) and the political motivation that has been used to implement it, as well as the result of it. The focus is on a case study of the implementing in Örebro municipality. Moreover, a comparative study is done to investegate the differences and similarities between Örebro and other municipalities that have chosen to implement The right to Challenge.The main question in this essay is How did Örebro?s municipality implement it and what was the result? There is also four minor questions: How was The right to Challenge motivated and what hopes did the politicans have for it? What has The right to Challenge so far contributed with in Örebro municipality? What do the entreprenures think about their oppertunity to challenge the municipality? What similarities and differences exists between Örebro and other municipalities that have chosen to implement The right to Challenge?The results that are presented in this essay generate conclusions that the implementing of The right to Challenge was motivated with arguments that it will result in increased diversity, improved efficiency, and reduced costs. This has however not been the case since very few challenges have been submitted, most likely due to a lack of promotion.

The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.

The hypocrisy of democracy is to help autocratic rulers to stay in power because it benefits their own country. This thesis examines how the United States of America justified their cooperation with the Iranian Shah Mohammad Reza Pahlavi during the period of 1953-1979, until he was overthrown by his own people. This case-study doesn´t make general conclusions about the US foreign policy towards other countries except Iran.The theoretical starting point for the empirical analysis is the political dilemma of dirty hands. With the analytical instrument, constructed with a normative analysis about the concept of dirty hands, it´s possible to discover which ethical discipline the American presidents had to uphold to justify their actions.There are three different aspects of their cooperation which are lifted in this thesis. The first one is about the circumstances that made them begin their cooperation, the second regards the features of the cooperation.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.